6) Hasenfus (age 23) & Constance (age 41) are married taxpayers. Hasenfus, an exotic dancer at Jethros Bar and Grill, had $182,617 of taxable income, after claiming the proper deductions, during the year. Constance is a student attending New York University Law School. She had no income during the year. How much is their tax liability if they file jointly?

a: $38,669

b: $31,499

c: $35,007

d: some other amount (your answer:_________________)